D.Sight Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
D.Sight Consulting
Largest movements
- Cash -€88,841
down €88,841 (-59.0%), from €150,566 to €61,725
mainly Trade debts (-€121,650) and Contributions, distributions and other (-€81,400)
- Receivables within one year +€69,813
up €69,813 (+34.1%), from €204,538 to €274,350
of which Trade receivables: +€71,753
- Tangible fixed assets -€11,521
down €11,521 (-31.5%), from €36,575 to €25,054
- Trade debts -€121,650
down €121,650 (-64.7%), from €188,084 to €66,435
- Other debts +€73,159
up €73,159 (+54.4%), from €134,406 to €207,566
- Tax, wage and social debts +€26,967
up €26,967 (+122%), from €22,122 to €49,089
of which Taxes: +€24,427
- Debts after one year -€6,073
down €6,073 (-22.6%), from €26,878 to €20,805
- Gross operating margin +€60,575
up €60,575 (+61.2%), from €98,994 to €159,568
- Staff costs +€25,692
up €25,692 (+409%), from €6,283 to €31,975
- Taxes +€10,103
up €10,103 (+49.3%), from €20,508 to €30,611
- Other operating charges -€9,685
down €9,685 (-87.8%), from €11,031 to €1,346
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €397,948 | €369,173 | -€28,775 | -7.2% |
| Fixed assets | 21/28 | €36,575 | €25,054 | -€11,521 | -31.5% |
| Tangible fixed assets | 22/27 | €36,575 | €25,054 | -€11,521 | -31.5% |
| Furniture and vehicles | 24 | €36,575 | €25,054 | -€11,521 | -31.5% |
| Current assets | 29/58 | €361,373 | €344,119 | -€17,254 | -4.8% |
| Amounts receivable within one year | 40/41 | €204,538 | €274,350 | +€69,813 | +34.1% |
| Trade receivables | 40 | €202,493 | €274,246 | +€71,753 | +35.4% |
| Other amounts receivable | 41 | €2,044 | €104 | -€1,940 | -94.9% |
| Cash at bank and in hand | 54/58 | €150,566 | €61,725 | -€88,841 | -59.0% |
| Deferred charges and accrued income | 490/1 | €6,269 | €8,043 | +€1,775 | +28.3% |
| Total equity and liabilities | 10/49 | €397,948 | €369,173 | -€28,775 | -7.2% |
| Equity | 10/15 | €18,627 | €18,624 | -€3 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27 | €24 | -€3 | -10.0% |
| Amounts payable | 17/49 | €379,320 | €350,549 | -€28,772 | -7.6% |
| Amounts payable after more than one year | 17 | €26,878 | €20,805 | -€6,073 | -22.6% |
| Financial debts | 170/4 | €26,878 | €20,805 | -€6,073 | -22.6% |
| Amounts payable within one year | 42/48 | €352,339 | €329,658 | -€22,681 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €6,326 | €6,568 | +€242 | +3.8% |
| Trade debts | 44 | €188,084 | €66,435 | -€121,650 | -64.7% |
| Suppliers | 440/4 | €188,084 | €66,435 | -€121,650 | -64.7% |
| Advances received on contracts in progress | 46 | €1,400 | - | -€1,400 | |
| Taxes, remuneration and social security | 45 | €22,122 | €49,089 | +€26,967 | +122% |
| Taxes | 450/3 | €19,755 | €44,182 | +€24,427 | +124% |
| Remuneration and social security | 454/9 | €2,367 | €4,907 | +€2,540 | +107% |
| Other amounts payable | 47/48 | €134,406 | €207,566 | +€73,159 | +54.4% |
| Accrued charges and deferred income | 492/3 | €104 | €86 | -€18 | -17.6% |
| Remuneration, social security and pensions | 62 | €6,283 | €31,975 | +€25,692 | +409% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,958 | €12,860 | -€98 | -0.8% |
| Other operating charges | 640/8 | €11,031 | €1,346 | -€9,685 | -87.8% |
| Gross operating margin | 9900 | €98,994 | €159,568 | +€60,575 | +61.2% |
| Operating profit (loss) | 9901 | €68,721 | €113,387 | +€44,666 | +65.0% |
| Financial income | 75/76B | €55 | €9 | -€46 | -83.7% |
| Recurring financial income | 75 | €55 | €9 | -€46 | -83.7% |
| Financial charges | 65/66B | €1,828 | €1,388 | -€440 | -24.1% |
| Recurring financial charges | 65 | €1,828 | €1,388 | -€440 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €66,948 | €112,008 | +€45,060 | +67.3% |
| Income taxes | 67/77 | €20,508 | €30,611 | +€10,103 | +49.3% |
| Profit (loss) for the period | 9904 | €46,440 | €81,397 | +€34,957 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,440 | €81,397 | +€34,957 | +75.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.